SELECT 
  cscart_products_categories.product_id, 
  GROUP_CONCAT(
    IF(
      cscart_products_categories.link_type = "M", 
      CONCAT(
        cscart_products_categories.category_id, 
        "M"
      ), 
      cscart_products_categories.category_id
    )
  ) AS category_ids 
FROM 
  cscart_products_categories 
  INNER JOIN cscart_categories ON cscart_categories.category_id = cscart_products_categories.category_id 
  AND cscart_categories.storefront_id IN (0, 1) 
  AND (
    cscart_categories.usergroup_ids = '' 
    OR FIND_IN_SET(
      0, cscart_categories.usergroup_ids
    ) 
    OR FIND_IN_SET(
      1, cscart_categories.usergroup_ids
    )
  ) 
  AND cscart_categories.status IN ('A', 'H') 
WHERE 
  cscart_products_categories.product_id IN (
    831, 830, 829, 828, 827, 841, 840, 839, 
    838, 837, 846, 845, 844, 843, 842, 851, 
    850, 849, 848, 847, 853, 852, 858, 857, 
    856, 855, 854, 863, 862, 861, 860, 859, 
    872, 871, 870, 869, 868, 874, 873
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00127

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "109.59"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "5.50"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 125,
            "rows_produced_per_join": 5,
            "filtered": "4.00",
            "cost_info": {
              "read_cost": "29.49",
              "eval_cost": "1.00",
              "prefix_cost": "30.49",
              "data_read_per_join": "20K"
            },
            "used_columns": [
              "category_id",
              "storefront_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`cscart`.`cscart_categories`.`storefront_id` in (0,1)) and ((`cscart`.`cscart_categories`.`usergroup_ids` = '') or find_in_set(0,`cscart`.`cscart_categories`.`usergroup_ids`) or find_in_set(1,`cscart`.`cscart_categories`.`usergroup_ids`)) and (`cscart`.`cscart_categories`.`status` in ('A','H')))"
          }
        },
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "ref",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "cscart.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 12,
            "rows_produced_per_join": 5,
            "filtered": "9.17",
            "index_condition": "(`cscart`.`cscart_products_categories`.`product_id` in (831,830,829,828,827,841,840,839,838,837,846,845,844,843,842,851,850,849,848,847,853,852,858,857,856,855,854,863,862,861,860,859,872,871,870,869,868,874,873))",
            "cost_info": {
              "read_cost": "61.60",
              "eval_cost": "1.10",
              "prefix_cost": "104.09",
              "data_read_per_join": "88"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
827 302,367M,301
828 301,302,367M
829 301,302,367M
830 301,302,367M
831 301,302,367M
837 301,302,368M
838 368M,301,302
839 301,302,368M
840 301,302,368M
841 301,302,368M
842 301,302,368M
843 301,302,368M
844 368M,301,302
845 302,368M,301
846 301,302,368M
847 301,302,368M
848 301,302,368M
849 301,302,368M
850 301,302,368M
851 302,368M,301
852 301,302,369M
853 301,302,369M
854 301,302,369M
855 301,302,369M
856 301,302,369M
857 369M,301,302
858 301,302,369M
859 301,302,369M
860 301,302,369M
861 301,302,369M
862 301,302,369M
863 301,302,369M
868 302,369M,301
869 301,302,369M
870 301,302,369M
871 301,302,369M
872 301,302,369M
873 301,302,370M
874 370M,301,302